- Mandatory Cash Register Use: Starting July 1, 2025, all entrepreneurs selling specific products, including electronic cigarettes, high-alcohol disinfectants, and solid fuels like coal, must use cash registers for transactions, regardless of their sales volume. This requirement aims to enhance tax compliance and record-keeping.
- Future Extensions of Cash Register Obligations: From April 1, 2026, cash register use will also apply to parking services and ticket machines, while vending machines will be included in this requirement starting April 1, 2027. Certain exceptions exist for services provided to employees and specific types of transport services.
- Exemption Thresholds and Conditions: The sales threshold for exemption from cash register use remains at PLN 20,000, applicable to sales made to individuals who do not conduct business. Additionally, a continued exemption is allowed if more than 80% of total sales to individuals comes from activities that are exempt from cash register requirements. This aims to reduce the administrative burden on small businesses.
Source Prawo.pl
